U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2022-16

Part 1 Fiscal 2022

I USSGL Chart of Accounts:

I 414910 Added Bulletin No. 2022-16 2022-11 COA 8

I 423500 Added Bulletin No. 2022-16 2022-11 COA 8

II USSGL Accounts and Definitions:

II 414910 Added Bulletin No. 2022-16 2022-11 DEF 8

II 423500 Added Bulletin No. 2022-16 2022-11 DEF 8

III USSGL Account Transactions:

III A162 Deleted Bulletin No. 2022-16 2022-11 TC 1

III A217 Added Bulletin No. 2022-16 2022-11 TC 8

III A218 Added Bulletin No. 2022-16 2022-11 TC 8

III A222 Added Bulletin No. 2022-16 2022-11 TC 8

III A223 Added Bulletin No. 2022-16 2022-11 TC 8

III F112 Revised Bulletin No. 2022-16 2022-11 TC 8

III F303 Added Bulletin No. 2022-16 2022-11 TC 8

III F306 Revised Bulletin No. 2022-16 2022-11 TC 8

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

IV 414910 Added Bulletin No. 2022-16 2022-11 ATT TBL 8

IV 423500 Added Bulletin No. 2022-16 2022-11 ATT TBL 8

IV 439401 Revised Debit Credit Indicator attribute domain value from "C" to "D/C" Bulletin No. 2022-16 2022-11 ATT TBL 1

IV 439402 Revised Begin End Indicator attribute domain value from "B/E" to "E"; Revised Debit 

Credit Indicator attribute domain value from "D" to "D/C"

Bulletin No. 2022-16 2022-11 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Line

Footnote

Statement of Net Cost:

V Line

V None SNC

Bulletin No. 2022-16

 1 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V

Footnote

V

Statement of Changes in Net Position

V Line

V

Footnote

Statement of Custodial Activity: 

V Line

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

V

Line

V 1071 Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 487100, 487200, 497100, and 497200; Revised the Debit Credit Indicator 

attribute domain value from "C" to "D/C" for USSGL account 490800; Deleted USSGL 

accounts 415300, 429500, 436000, and 439402 with Begin/End attribute domain value 

"B";

Bulletin No. 2022-16 2022-11 SBR 1

V 1290 Added USSGL account 416000 with Authority Type attribute domain value "D": 

Revised Fund Type attribute domain value from "EG/ES/ET" to "EG/EP/ES/ET" for 

USSGL accounts 405000 and 424000; Revised the Debit Credit Indicator attribute 

domain value from "D" to "D/C" for USSGL account 411900; Deleted USSGL account 

439402 with Begin/End attribute domain value "B"

Bulletin No. 2022-16 2022-11 SBR 1

V 1890 Deleted USSGL account 439402 with Begin/End attribute domain value "B" Bulletin No. 2022-16 2022-11 SBR 1

V 2190 Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 488200 and 498200; Revised the Debit Credit Indicator attribute domain 

value from "C" to "D/C" for USSGL account 490800

Bulletin No. 2022-16 2022-11 SBR 1

V 4190 Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 487200 and 497200; Revised the Debit Credit Indicator attribute domain 

value from "C" to "D/C" for USSGL accounts 488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SBR 1

V 4220 Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 487200 and 497200; Revised the Debit Credit Indicator attribute domain 

value from "C" to "D/C" for USSGL accounts 488200 and 498200

Bulletin No. 2022-16 2022-11 SBR 1

V Footnote

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None SF 133/Schedule P

V

Line

Bulletin No. 2022-16

 2 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 0900 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1000 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1021 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1085 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1089 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1103 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1200 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL account 

411900

Bulletin No. 2022-16 2022-10 SF 133/Schedule P 1

V 1203 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1702 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 1802 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2001 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2002 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2003 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2102 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2103 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2170 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 2180 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3020 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3040 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3041 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3080 Added USSGL account 423500 Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3081 Added USSGL account 423500 Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 3090 Added USSGL account 423500 Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

Bulletin No. 2022-16

 3 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4030 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4052 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4053 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4054 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4100 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4110 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4120 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4123 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4142 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4143 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 4144 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 5090 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 5311 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 5312 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 5313 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 5314 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V Footnote

V 13 Added Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 14 Added Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 15 Added Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V 16 Added Bulletin No. 2022-16 2022-11 SF 133/Schedule P 1

V USSGL Crosswalks to Reclassified Statements: 

Bulletin No. 2022-16

 4 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Reclassified Balance Sheet:

VI Column

VI None RBS

VI

VI Line

VI Footnote

VI

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI Footnote

VII Validations and Edits 

VII Validations

Validation Number

VII 46E Added pass exception for Fund Family 097 4930 Bulletin No. 2022-16 2022-08 VAL 6

VII 99E Added pass exceptions for TAS 036 X 4537 and 073 X 0100 with USSGL account 

419000

Bulletin No. 2022-16 2022-08 VAL 6

VII 117E Added pass exception for Fund Family 012 3539 Bulletin No. 2022-16 2022-10 VAL 6

VII 122E Deleted from report Bulletin No. 2022-16 2022-10 VAL 1

VII Edits

Edit Number

VII 21 Added USSGL account 439402 to Closing Group 439401; Deleted Closing Group 

439402

Bulletin No. 2022-16 2022-11 EDIT 8

VII 148 Deleted Bulletin No. 2022-16 2022-11 EDIT 1

VII 149 Deleted Bulletin No. 2022-16 2022-11 EDIT 1

VII 165 Added Bulletin No. 2022-16 2022-09 EDIT 12

VII 166 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 167 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 168 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 169 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 170 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 171 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 172 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 173 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 174 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 175 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 176 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 177 Added Bulletin No. 2022-16 2022-11 EDIT 1

Bulletin No. 2022-16

 5 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 178 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 179 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 180 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 181 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 182 Added Bulletin No. 2022-16 2022-11 EDIT 1

VII 183 Added Bulletin No. 2022-16 2022-11 EDIT 12

Bulletin No. 2022-16

Part 2 Fiscal 2023

I USSGL Chart of Accounts:

I 408000 Added Bulletin No. 2022-16 2023-01 COA 8

I 411920 Added Bulletin No. 2022-16 2023-01 COA 8

I 414910 Added Bulletin No. 2022-16 2023-01 COA 8

I 423500 Added Bulletin No. 2022-16 2023-01 COA 8

I 438600 Added Bulletin No. 2022-16 2023-01 COA 8

I 438900 Added Bulletin No. 2022-16 2023-01 COA 8

II USSGL Accounts and Definitions:

II 214900 Revised Bulletin No. 2022-16 2023-01 DEF 7

II 408000 Added Bulletin No. 2022-16 2023-01 DEF 8

II 411920 Added Bulletin No. 2022-16 2023-01 DEF 8

II 414910 Added Bulletin No. 2022-16 2023-01 DEF 8

II 423500 Added Bulletin No. 2022-16 2023-01 DEF 8

II 438600 Added Bulletin No. 2022-16 2023-01 DEF 8

II 438900 Added Bulletin No. 2022-16 2023-01 DEF 8

III USSGL Account Transactions:

III A106 Added Bulletin No. 2022-16 2023-01 TC 8

III A107 Added Bulletin No. 2022-16 2023-01 TC 8

III A109 Added Bulletin No. 2022-16 2023-01 TC 8

III A123 Revised Bulletin No. 2022-16 2023-01 TC 8

III A153 Added Bulletin No. 2022-16 2023-01 TC 8

III A154 Added Bulletin No. 2022-16 2023-01 TC 8

III A162 Deleted Bulletin No. 2022-16 2023-01 TC 1

III A172 Revised Bulletin No. 2022-16 2023-01 TC 1

III A178 Revised Bulletin No. 2022-16 2023-01 TC 1

III A214 Added Bulletin No. 2022-16 2023-01 TC 8

III A215 Added Bulletin No. 2022-16 2023-01 TC 8

III A217 Added Bulletin No. 2022-16 2023-01 TC 8

III A218 Added Bulletin No. 2022-16 2023-01 TC 8

III A222 Added Bulletin No. 2022-16 2023-01 TC 8

III A223 Added Bulletin No. 2022-16 2023-01 TC 8

III A224 Added Bulletin No. 2022-16 2023-01 TC 8

III A225 Added Bulletin No. 2022-16 2023-01 TC 8

Bulletin No. 2022-16

 6 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

III F112 Revised Bulletin No. 2022-16 2023-01 TC 8

III F303 Added Bulletin No. 2022-16 2023-01 TC 8

III F306 Revised Bulletin No. 2022-16 2023-01 TC 8

III F314 Revised Bulletin No. 2022-16 2023-01 TC 1

III F320 Deleted Bulletin No. 2022-16 2023-01 TC 1

III F322 Deleted Bulletin No. 2022-16 2023-01 TC 1

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

Attribute

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV USSGL Proprietary and Budgetary Account Attribute Table:

USSGL

IV 408000 Added Bulletin No. 2022-16 2023-01 ATT TBL 8

IV 411910 Revised Authority Type attribute domain value from "D/E/F/P" to "D/P" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 411920 Added Bulletin No. 2022-16 2023-01 ATT TBL 8

IV 413100 Revised TAS Status attribute domain value from "U/E" to "U" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 414910 Added Bulletin No. 2022-16 2023-01 ATT TBL 8

IV 417400 Revised TAS Status attribute domain value from "U/E" to "U" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 421000 Revised TAS Status attribute domain value from "U/E" to "U" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 421500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 422100 Revised Financing Account Code attribute domain value from "D/G/N" to "G/N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 422200 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 422500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 423100 Revised Financing Account Code attribute domain value from "D/G/N" to "N"; Revised 

PYA attribute domain value from "B/X" to "X"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 423300 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 423400 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 423500 Added Bulletin No. 2022-16 2023-01 ATT TBL 8

IV 425100 Revised Financing Account Code attribute domain value from "D/G/N" to "G/N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 425300 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 425500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 426000 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 426300 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 426400 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 426500 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 426700 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 427100 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

Bulletin No. 2022-16

 7 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV 427500 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 427600 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 428300 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 428500 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 428600 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 429000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 438600 Added Bulletin No. 2022-16 2023-01 ATT TBL 8

IV 438900 Added Bulletin No. 2022-16 2023-01 ATT TBL 8

IV 439401 Revised Debit Credit Indicator attribute domain value from "C" to "D/C" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 439402 Revised Begin End Indicator attribute domain value from "B/E" to "E"; Revised Debit 

Credit Indicator attribute domain value from "D" to "D/C"

Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 439500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 439701 Revised TAS Status attribute domain value from "U/E" to "U" Bulletin No. 2022-16 2023-01 ATT TBL 1

IV 465000 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 ATT TBL 1

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

V

V Line

V Footnote

V Statement of Net Cost:

Column

None SNC

V

V Line

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V Footnote

V Statement of Custodial Activity: 

Line

Bulletin No. 2022-16

 8 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

V 1071 Added USSGL account 408000; Revised the Federal/Non-Federal attribute domain 

value from "F" to "E/F/N', TAS Status attribute domain value from "U" to "U/E", and 

Fund Type attribute domain value from "EG" to "EC/EG/EM/EP/ER/ES/ET/TR" for 

USSGL account 423100; Revised Debit Credit attribute domain value from "D" to 

"D/C" for USSGL accounts 487100, 487200, 497100, and 497200; Revised Debit 

Credit attribute domain value from "C" to "D/C" for USSGL account 490800; Deleted 

USSGL accounts 415300, 429500, 436000, and 439402 with Begin End attribute 

domain value "B"; 

Bulletin No. 2022-16 2023-01 SBR 1

V 1290 Added USSGL account 416000 with Authority Type attribute domain value "D"; Added 

USSGL accounts 411920, 438600, and 438900; Revised Fund Type attribute domain 

value from "EG/ES/ET" to "EG/EP/ES/ET" for USSGL accounts 405000 and 424000; 

Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL account 

411900; Deleted USSGL account 439402 with Begin/End attribute domain value "B"

Bulletin No. 2022-16 2023-01 SBR 1

V 1890 Added USSGL accounts 438600 and 438900; Deleted USSGL account 439402 with 

Begin/End attribute domain value "B"

Bulletin No. 2022-16 2023-01 SBR 1

V 2190 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SBR 1

V 4190 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200; Revised Debit Credit Indicator attribute domain value 

from "D" to "D/C" for USSGL accounts 487200 and 497200

Bulletin No. 2022-16 2023-01 SBR 1

V 4220 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200; Revised Debit Credit Indicator attribute domain value from "D" to 

"D/C" for USSGL accounts 487200 and 497200

Bulletin No. 2022-16 2023-01 SBR 1

Footnote

None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None SF 133/Schedule P

V

Line

V 0900 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1000 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

Bulletin No. 2022-16

 9 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1010 Revised Fed Nonfed attribute domain value from "F" to "E/F/N", TAS Status attribute 

domain value from "U" to "U/E", and Fund Type attribute domain value From "EG" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 423100

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1011 Revised Fed Nonfed attribute domain value from "F" to "E/F/N", TAS Status attribute 

domain value from "U" to "U/E", and Fund Type attribute domain value From "EG" to 

"EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 423100

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1021 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1067 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1070 Revised calculation detail Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1085 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1089 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1100 Added USSGL account 411920 Bulletin No. 2022-16 2023-01 SF 133/Schedule P 8

V 1103 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1155 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1200 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL account 

411900

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1203 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1255 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1702 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1744 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1750 Revised calculation detail Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1802 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 1822 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1844 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1850 Revised the calculation detail. Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1900 Revised the calculation detail. Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 1910 Revised the calculation detail. Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 2001 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 2002 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 2003 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 2101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 2102 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 2103 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 2170 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

Bulletin No. 2022-16

 10 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 2180 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3020 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3040 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3041 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3080 Added USSGL account 423500 Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3081 Added USSGL account 423500 Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 3090 Added USSGL account 423500 Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4000 Revised calculation detail Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 4010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4030 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4052 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4053 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4054 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4090 Revised calculation detail Bulletin No. 2022-16 2023-01 SF 133/Schedule P 4

V 4100 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4110 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4120 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4123 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4142 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4143 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 4144 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

Bulletin No. 2022-16

 11 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 5090 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 5311 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 5312 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 5313 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 5314 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V Footnote

V 12 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 13 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 14 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

V 15 Added Bulletin No. 2022-16 2023-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

VI Footnote

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Validation Number

Bulletin No. 2022-16

 12 August 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VII 99E Added pass exceptions for TAS 036 X 4537 and 073 X 0100 with USSGL account 

419000

Bulletin No. 2022-16 2023-01

VAL

6

VII 111 Deleted multiple USSGL accounts Bulletin No. 2022-16 2023-01 VAL 1

VII 111E Deleted multiple pass exceptions Bulletin No. 2022-16 2023-01 VAL 1

VII 117E Added pass exception for Fund Family 012 3539 Bulletin No. 2022-16 2023-01 VAL 6

VII 120 Deleted Financing Account Code "D"; Revised Description Bulletin No. 2022-16 2023-01 VAL 8

VII 120E Revised Description Bulletin No. 2022-16 2023-01 VAL 8

VII 121 Revised Title and Description Bulletin No. 2022-16 2023-01 VAL 6

VII 121E Added USSGL account 403500; Revised Name and Description Bulletin No. 2022-16 2023-01 VAL 6

VII 122E Deleted exceptions from report Bulletin No. 2022-16 2023-01 VAL 1

VII Edits

Edit Number

VII 21 Added USSGL account 439402 to Closing Group 439401; Deleted Closing Group 

439402; Deleted Authority Type Codes "E" and "F" from USSGL account 411910 in 

Closing Group 420100

Bulletin No. 2022-16 2023-01 EDIT 8

VII 46 Deleted USSGL account 423100 Bulletin No. 2022-16 2023-01 EDIT 8

VII 148 Deleted Bulletin No. 2022-16 2023-01 EDIT 1

VII 149 Deleted Bulletin No. 2022-16 2023-01 EDIT 1

VII 165 Added Bulletin No. 2022-16 2023-01 EDIT 12

VII 166 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 167 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 168 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 169 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 170 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 171 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 172 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 173 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 174 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 175 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 176 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 177 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 178 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 179 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 180 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 181 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 182 Added Bulletin No. 2022-16 2023-01 EDIT 1

VII 183 Added Bulletin No. 2022-16 2023-01 EDIT 12

Bulletin No. 2022-16

 13 August 2022
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2022-16

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

11 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

12 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding

13 Change is a part of proposed analytical edit development based on prior period results

14 Updates required to provide clarification to agencies.

15 Change is related to GTAS code changes or enhancements.

16 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

17 Change is needed to account for the extension of a requirement deadline.

Bulletin No. 2022-16

 14

August 2022